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JOSEPH v. CARTER & WEEKES CO.

No. 29.

330 U.S. 422 (1947)

JOSEPH, COMPTROLLER, ET AL. v. CARTER & WEEKES STEVEDORING CO.

Supreme Court of United States.

Reargued November 12, 1946.

Decided March 10, 1947.

Attorney(s) appearing for the Case

Isaac C. Donner argued the cause for petitioners. With him on the brief were John J. Bennett and Harry Katz.

Samuel M. Lane argued the cause for respondents. With him on the brief was Roger S. Baldwin.

Smith Troy, Attorney General, filed a brief on behalf of the State of Washington, as amicus curiae, urging reversal.

John Ambler, Ben C. Grosscup and Albert E. Stephan filed a brief for the Puget Sound Stevedoring Company, acting on behalf of the Association of Washington Stevedores, as amicus curiae.

MR. JUSTICE REED delivered the opinion of the Court.

These two writs of certiorari bring before this Court contentions in regard to the application to the respective respondents, Carter & Weekes Stevedoring Company and John T. Clark & Son, of New York City, of the general business tax laws covering, when both cases are considered, the years 1937 to 1941, inclusive.1 The character of the...

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